Account Titles and Explanation Debit Credit (To record amount written off) (To reverse write-off) (To record collection of writeoff) (To reverse write-off) (To record collection of writeoff) (To record estimated bad debts for the year) eTextbook and Media List of Accounts Sove for Later Attempts: 0 of 3 used At December 31. 2021, Oriole Comptiny had a credit balance of $17,400 in Allowance for Doubtful Accounts. During 2022, Oriole wrote off accounts totaling $12,000. One of those accounts ($1,800) was later collocted. At December 31,2022 , an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $30.000 Prepare journal entries to record the 2022 transactions of Oriole Company. (Credit occount titles are outomatically indented when amount is entered. Do not indent manually)